The Resource A fund is a fund or isn't it? - Some further clarification on the VAT exemption for the management of special investment funds

A fund is a fund or isn't it? - Some further clarification on the VAT exemption for the management of special investment funds

Label
A fund is a fund or isn't it? - Some further clarification on the VAT exemption for the management of special investment funds
Title
A fund is a fund or isn't it? - Some further clarification on the VAT exemption for the management of special investment funds
Creator
Subject
Language
eng
Summary
This article looks at the guidelines provided in Working Paper No. 396 of the VAT Committee on the scope of the exemption for the management of special investment funds (the Working Paper) and, in particular, at what constitutes a "special investment fund"
Citation source
In: Derivatives and financial instruments. - Amsterdam. - Vol. 21 (2019), no. 2 ; 8 p
http://library.link/vocab/creatorName
Kasteren, E. van
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • investment fund
  • VAT exemption
Label
A fund is a fund or isn't it? - Some further clarification on the VAT exemption for the management of special investment funds
Instantiates
Publication
Label
A fund is a fund or isn't it? - Some further clarification on the VAT exemption for the management of special investment funds
Publication

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